Celtic Arts Foundation

“The board of directors is elected at the annual general meeting by the organization's members. The organization has three classes of members. Regular members consist of all persons and organizations that contribute the annual membership fee, honorary members consist of those persons designated by the board of directors, and associate members consist of non-voting members designated by the board of directors. All membership classes except associate members are eligible to vote at the annual general meeting.”

“An electronic copy of the form 990 is made available for review to each board member prior to filing.”

“Each board member reviews and signs the conflict of interest statement annually stating that they have not had any conflicts of interest during the year.”

“A formal review of the executive director is conducted annually by the board of directors. A written evaluation document is created by the review committee, typically the entire board, and presented by the board chair. Compensation ranges are reviewed annually.”

“Governing documents, conflict of interest policy, and financial statmements open to inspection at any time upon request and reviewed annually at the organization's membership meeting. Additionally, financial statements are posted on the organization's website.”

“Travel - musicians and instructors: program service expenses 21,203. Management and general expenses 3. Fundraising expenses 0. Total expenses 21,206. Bank and credit card expense: program service expenses 9,406. Management and general expenses 6,027. Fundraising expenses 383. Total expenses 15,816. Competition awards: program service expenses 14,975. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,975. Office equipment and furnishings: program service expenses 7,313. Management and general expenses 4,266. Fundraising expenses 272. Total expenses 11,851. Judges fees and expenses: program service expenses 11,305. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,305. Printing and publications: program service expenses 7,505. Management and general expenses 343. Fundraising expenses 22. Total expenses 7,870. Computer equipment and software: program service expenses 4,295. Management and general expenses 2,915. Fundraising expenses 186. Total expenses 7,396. Utility costs: program service expenses 3,868. Management and general expenses 2,096. Fundraising expenses 133. Total expenses 6,097. Meeting expense: program service expenses 3,278. Management and general expenses 2,073. Fundraising expenses 132. Total expenses 5,483. Visa costs incurred: program service expenses 3,203. Management and general expenses 2,056. Fundraising expenses 131. Total expenses 5,390. Building repairs and maintenance: program service expenses 3,122. Management and general expenses 1,933. Fundraising expenses 126. Total expenses 5,181. Security and flagging: program service expenses 2,900. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,900. Building costs: program service expenses 1,222. Management and general expenses 782. Fundraising expenses 50. Total expenses 2,054. Volunteer recognition: program service expenses 1,189. Management and general expenses 216. Fundraising expenses 14. Total expenses 1,419. Postage: program service expenses 763. Management and general expenses 489. Fundraising expenses 133. Total expenses 1,385. Education: program service expenses 699. Management and general expenses 447. Fundraising expenses 28. Total expenses 1,174. Internet: program service expenses 690. Management and general expenses 437. Fundraising expenses 28. Total expenses 1,155. Telephone: program service expenses 675. Management and general expenses 432. Fundraising expenses 27. Total expenses 1,134. Dues and subscriptions: program service expenses 753. Management and general expenses 142. Fundraising expenses 20. Total expenses 915. Meals and entertainment: program service expenses 697. Management and general expenses 0. Fundraising expenses 14. Total expenses 711. Property tax - refund: program service expenses -2,931. Management and general expenses -1,976. Fundraising expenses -126. Total expenses -5,033.”

“The modified cash basis of accounting used by taxpayer includes limited types of accounts receivable and accounts payable of the organization.”